ASTERN CAPE: On 22 April 2025 Arlene Hayes (55), a representative member of Summer Breeze Liquor CC appeared before the Gqeberha Specialised Commercial Crimes court for contravention of the Tax Administration Act. Hayes and the business entity were served with summons by the Gqeberha Serious Commercial Crime Investigation of the Hawks in a joint efforts with the South African Revenue Service (SARS) on 12 December 2024.
During the period between 2010 and 2023, the accused had an obligation to submit tax returns as well as to complete the Pay As You Earn form on behalf of the company and employees, and then submit all the documents to SARS. The accused was also compelled to submit such documents and contribute to SARS on a monthly basis, but failed to do so. Therefore, SARS constantly reminded the accused, and where she intentionally ignored such prompts, which led to the matter being referred to the Hawks for further investigation.
The investigations by the Hawks confirmed that the accused unlawfully and intentionally failed to submit tax returns and contribute to SARS, which resulted in her being served to appear in court for tax evasion on 12 December 2024.
Hayes made numerous court appearances until she paid admission of guilt on 22 April 2025.
